Legislative Decree 1644, in the Legal Standards of the Official Gazette El Peruano, expands the scope of the Selective Consumption Tax (ISC) to include remote games and bets, with the main objective of facilitating control and collection in this sector. The text indicates that Law 31557 had already created the tax on remote sports games and bets, incorporating them within the scope of the ISC.
However, the initial regulation was insufficient. Therefore, DL 1644 modifies the General Sales Tax Law (IGV) and the Selective Consumption Tax, to make the tax imposition on these activities viable when they are carried out through digital means. In addition, it is indicated that DL 1623 - which modified the General Sales Tax and Selective Consumption Tax Law regarding digital services - established that non-domiciled subjects must begin to withhold or collect the tax as of October 1, 2024. However, an additional period has been granted for the effective implementation of these systems.
Therefore, the complementary provision of DL 1644 establishes that non-domiciled subjects who begin operations until November 30, 2024 must begin to withhold or collect the IGV as of December 1, 2024. Likewise, an exceptional option has been provided to facilitate compliance in the declaration and payment of withholdings or collections corresponding to December 2024.
The decree also establishes that players who participate in remote games and remote sports betting, developed on technological platforms operated by authorized foreign legal entities, will be considered subjects of the tax. This means that players will have tax responsibilities under this new regulation.
